Operating Segment Information (Tables)

12 Months Ended

Sep. 30, 2014

The following tables present operating segment information for the three years ending September 30, 2014, 2013 and 2012, including reclassifications discussed in Note 1 and restatements discussed in Note 2.



	Fiscal Year Ended September 30, 2014
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	As Restated (See Note 2)
	(in thousands)
Revenues:
Merchandise sales	$	327,720		$	60,302		$	—		$	388,022		$	—		$	388,022
Jewelry scrapping sales	89,941			6,302			—			96,243			—			96,243
Pawn service charges	217,891			30,487			—			248,378			—			248,378
Consumer loan fees and interest	166,764			53,377			—			220,141			—			220,141
Other revenues	2,701			2,161			—			4,862			—			4,862
Total revenues	805,017			152,629			—			957,646			—			957,646
Merchandise cost of goods sold	206,593			42,044			—			248,637			—			248,637
Jewelry scrapping cost of goods sold	67,029			5,807			—			72,836			—			72,836
Consumer loan bad debt	46,339			19,605			—			65,944			—			65,944
Net revenues	485,056			85,173			—			570,229			—			570,229
Operating expenses (income):
Operations	335,445			81,621			—			417,066			—			417,066
Administrative	—			—			—			—			62,096			62,096
Depreciation	17,265			5,873			—			23,138			6,663			29,801
Amortization	399			2,004			—			2,403			3,072			5,475
(Gain) loss on sale or disposal of assets	(6,620		)	27			—			(6,593		)	964			(5,629		)
Interest expense (income), net	(16		)	19,501			—			19,485			7,605			27,090
Equity in net income of unconsolidated affiliates	—			—			(5,948		)	(5,948		)	—			(5,948		)
Restructuring	—			—			—			—			6,664			6,664
Impairment on investments	—			—			7,940			7,940			—			7,940
Other expense (income)	(5		)	(5		)	115			105			375			480
Segment contribution (loss)	$	138,588		$	(23,848	)	$	(2,107	)	$	112,633
Income (loss) from continuing operations before income taxes										$	112,633		$	(87,439	)	$	25,194



	Fiscal Year Ended September 30, 2013
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	As Restated (See Note 2)
	(in thousands)
Revenues:
Merchandise sales	$	310,521		$	57,564		$	—		$	368,085		$	—		$	368,085
Jewelry scrapping sales	123,162			8,540			—			131,702			—			131,702
Pawn service charges	221,775			29,579			—			251,354			—			251,354
Consumer loan fees and interest	169,098			42,527			—			211,625			—			211,625
Other revenues	2,887			2,976			1,539			7,402			—			7,402
Total revenues	827,443			141,186			1,539			970,168			—			970,168
Merchandise cost of goods sold	183,147			35,470			—			218,617			—			218,617
Jewelry scrapping cost of goods sold	88,637			7,496			—			96,133			—			96,133
Consumer loan bad debt	40,780			11,714			—			52,494			—			52,494
Net revenues	514,879			86,506			1,539			602,924			—			602,924
Operating expenses (income):
Operations	326,216			62,889			1,095			390,200			—			390,200
Administrative	—			—			—			—			52,339			52,339
Depreciation	15,814			5,222			—			21,036			6,822			27,858
Amortization	393			1,711			—			2,104			1,381			3,485
Loss on sale or disposal of assets	209			17			—			226			1,133			1,359
Interest expense, net	16			11,279			—			11,295			3,873			15,168
Equity in net income of unconsolidated affiliates	—			—			(13,240		)	(13,240		)	—			(13,240		)
Impairment of investments	—			—			43,198			43,198			—			43,198
Other expense (income)	(3		)	(218		)	1,553			1,332			745			2,077
Segment contribution (loss)	$	172,234		$	5,606		$	(31,067	)	$	146,773
Income (loss) from continuing operations before income taxes										$	146,773		$	(66,293	)	$	80,480



	Fiscal Year Ended September 30, 2012
	U.S. & Canada			Latin America			Other International			Total Segments			Corporate Items			Consolidated
	As Restated (See Note 2)
	(in thousands)
Revenues:
Merchandise sales	$	291,497		$	41,567		$	—		$	333,064		$	—		$	333,064
Jewelry scrapping sales	191,905			10,576			—			202,481			—			202,481
Pawn service charges	210,601			22,937			—			233,538			—			233,538
Consumer loan fees and interest	161,768			25,980			—			187,748			—			187,748
Other revenues	2,594			1,292			—			3,886			—			3,886
Total revenues	858,365			102,352			—			960,717			—			960,717
Merchandise cost of goods sold	168,133			22,504			—			190,637			—			190,637
Jewelry scrapping cost of goods sold	122,604			8,111			—			130,715			—			130,715
Consumer loan bad debt	35,330			8,111			—			43,441			—			43,441
Net revenues	532,298			63,626			—			595,924			—			595,924
Operating expenses (income):
Operations	291,527			37,322			—			328,849			—			328,849
Administrative	—			—			—			—			47,873			47,873
Depreciation	13,075			3,319			—			16,394			5,457			21,851
Amortization	567			1,370			—			1,937			19			1,956
(Gain) loss on sale or disposal of assets	(260		)	12			—			(248		)	(1		)	(249		)
Interest (income) expense, net	(3		)	(4,507		)	—			(4,510		)	2,961			(1,549		)
Equity in net income of unconsolidated affiliates	—			—			(16,038		)	(16,038		)	—			(16,038		)
Other income	(647		)	(5		)	(236		)	(888		)	—			(888		)
Segment contribution	$	228,039		$	26,115		$	16,274		$	270,428
Income (loss) from continuing operations before income taxes										$	270,428		$	(56,309	)	$	214,119

Separately identified segment assets

The following table presents separately identified segment assets:



	U.S. & Canada		Latin America		Other International		Consolidated
	As Restated (See Note 2)
	(in thousands)
Assets at September 30, 2014
Cash and cash equivalents	$	14,012	$	9,309	$	3,157	$	26,478
Restricted cash	—		63,495		—		63,495
Pawn loans	145,258		17,186		—		162,444
Consumer loans, net	24,126		39,770		99		63,995
Service charges and fees receivable, net	33,851		9,840		—		43,691
Inventory, net	115,385		22,790		—		138,175
Property and equipment, net	63,116		23,694		—		86,810
Restricted cash, non-current	—		5,070		—		5,070
Non-current consumer loans, net	—		85,004		—		85,004
Goodwill	239,179		107,398		—		346,577
Intangibles, net	16,304		21,660		42		38,006
Total separately identified recorded segment assets	$	651,231	$	405,216	$	3,298	$	1,059,745
Consumer loans outstanding from unaffiliated lenders (1)	$	22,553	$	—	$	—	$	22,553
Assets at September 30, 2013
Cash and cash equivalents	$	10,931	$	9,612	$	3,260	$	23,803
Restricted cash	—		9,176		—		9,176
Pawn loans	142,930		13,707		—		156,637
Consumer loans, net	24,877		29,534		2,469		56,880
Service charges and fees receivable, net	34,748		13,966		697		49,411
Inventory, net	121,367		23,833		—		145,200
Property and equipment, net	67,676		28,198		1,448		97,322
Restricted cash, non-current	—		3,509		—		3,509
Non-current consumer loans, net	—		65,488		—		65,488
Goodwill	283,199		110,209		39,892		433,300
Intangibles, net	26,380		24,036		1,240		51,656
Total separately identified recorded segment assets	$	712,108	$	331,268	$	49,006	$	1,092,382
Consumer loans outstanding from unaffiliated lenders (1)	$	29,171	$	—	$	—	$	29,171
Assets at September 30, 2012
Cash and cash equivalents	$	14,820	$	12,049	$	1,789	$	28,658
Restricted cash	—		7,263		—		7,263
Pawn loans	140,885		16,763		—		157,648
Consumer loans, net	18,960		22,309		3,767		45,036
Service charges and fees receivable, net	31,989		20,025		1,114		53,128
Inventory, net	94,449		14,765		—		109,214
Property and equipment, net	60,947		23,220		1,503		85,670
Restricted cash, non-current	—		6,872		—		6,872
Non-current consumer loans, net	—		46,704		—		46,704
Goodwill	224,306		110,401		39,956		374,663
Intangibles, net	18,824		21,867		2,946		43,637
Total separately identified recorded segment assets	$	605,180	$	302,238	$	51,075	$	958,493
Consumer loans outstanding from unaffiliated lenders (1)	$	25,484	$	—	$	—	$	25,484


(1)	CSO loans are not recorded in our consolidated balance sheets.

Reconciliation of separately identified recorded segment assets to consolidated total assets:

The following table reconciles separately identified recorded segment assets, as shown above, to our consolidated total assets:



	September 30,
	2014		2013		2012
	As Restated (See Note 2)
	(in thousands)
Total separately identified recorded segment assets	$	1,059,745	$	1,092,382	$	958,493
Corporate assets	350,799		240,586		250,582
Total assets	$	1,410,544	$	1,332,968	$	1,209,075

Schedule of revenues by geographic information

The following tables provide geographic information required by FASB ASC 280-10-50-41:



	Fiscal Year Ended September 30,
	2014		2013		2012
	As Restated (See Note 2)
	(in thousands)
Revenues:
U.S.	$	791,451	$	814,803	$	847,708
Mexico	152,629		141,186		102,352
Canada	13,566		12,640		10,657
U.K.	—		1,539		—
Total	$	957,646	$	970,168	$	960,717

Schedule of long-lived assets by geographic information



	September 30,
	2014		2013		2012
	As Restated (See Note 2)
	(in thousands)
Long-lived assets:
U.S.	$	360,203	$	404,723	$	317,887
Mexico	153,214		162,914		155,488
Canada	3,787		4,755		10,199
U.K.	—		42,538		44,363
Other	1,359		42		42
Total	$	518,563	$	614,972	$	527,979